The Improvement of Budget Disbursement Process at The Kokjan Subdistrict Administrative Organization, Trakan Phuet Phon District, Ubon Ratchathani Province ; การปรับปรุงกระบวนการเบิกจ่ายเงินงบประมาณขององค์การบริหารส่วนตำบลโคกจาน อำเภอตระการพืชผล จังหวัดอุบลราชธานี

This research aimed to investigate and propose solutions to problems arising from the process of budget disbursement at the KokjanSubdistrict Administrative Organization, TrakanPhuetPhon District, UbonRatchathani Province. The data were collected from 39 staff members at the KokjanSubdistrict Administrative Organization. The research instrument employed was the questionnaire. The descriptive statistics used included mean, standard deviation, and percentage. There were 6 steps of the research process: 1) study the problems of the process of budget disbursement; 2) survey and prioritize the problems; 3) conduct and create relevant activities or tools to solve the problems; 4) implement the activities and the tools; 5) gather the participants’ opinion on the levels of the problems after the implementation; and 6) propose solutions to the problems. The results showed that the problem concerning the expenses for administrative travel was at a high level (µ =4.23). The specific problems in this category were ranked from the highest mean score to the lowest as follows. The first problem with the highest mean score (µ = 4.97) was that the requestor miscalculated the budget and, as a result, had to readjust it after the travel has already been made. The second problem, which was at the highest level (µ = 4.92), was that the requestor did not provide precise information regarding, for example, the date, time, and means of travel. This caused a delay in the budget disbursement process. The third problem, whichwas at a high level (µ = 4.41), was that the requestor did not submit a request letter for the approval of automobile expenses when they used a privately owned car for administrative travel. Another problem, which was at a high level (µ = 3.56), was that the grantee did not pay back the advance for the travel expenses on time. The last problem, which was at a moderate level (µ = 3.20), was that the requestor did not submit all the required documents such as the original official correspondence, the invitation ...